Camphor HSN Code

Understanding the Camphor HSN Code: A Clear Guide

Camphor, with its distinctive aroma and various applications in medicine, religious rituals, and personal care, is a widely recognized substance. For businesses involved in the manufacturing, import, export, or sale of camphor in India, accurately determining its Harmonized System of Nomenclature (HSN) code is crucial for seamless Goods and Services Tax (GST) compliance. The HSN classification for camphor is quite specific and primarily depends on whether it’s natural or synthetic.

The Camphor HSN Code

Camphor, being an organic chemical compound, falls under Chapter 29: Organic chemicals. This chapter is dedicated to various organic compounds, including ketones, under which camphor is classified.

Here’s the breakdown of the specific HSN codes for camphor:

• Camphor (General): HSN 291421. This serves as the primary and broader HSN code for camphor, indicating its place within the chemical classification. It carries an 18% GST rate, effective from July 1, 2017.
• Ketones And Quinones… – Other – Camphor: This more detailed description further specifies the origin of the camphor:
  • Synthetic: HSN 29142922. This code applies to camphor produced through chemical synthesis. It also has an 18% GST rate, effective from July 1, 2017.
  • Natural: HSN 29142921. This code is for camphor derived from natural sources, such as the camphor tree. It too carries an 18% GST rate, effective from July 1, 2017.

It’s important to note that while there are specific codes for natural and synthetic camphor, the overall GST rate remains consistent at 18% for both. The distinction in the HSN code helps in precise classification based on the origin, which can be important for trade statistics and specific regulatory requirements.

Why This HSN Code is Important

The classification of camphor under Chapter 29 emphasizes its identity as an organic chemical. This ensures that businesses dealing with camphor categorize it correctly within the broader chemical industry framework for GST purposes. Whether you are dealing with raw camphor, its various forms, or products containing camphor, understanding these specific HSN codes is vital for accurate tax calculation, invoicing, and overall regulatory compliance.